TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 5B SPECIAL DISTRICTS FOR TRANSIT PURPOSES (TRANSIT SPLOST)

48-8-269.47. (Effective January 1, 2019) Tax rate; procedure for imposition of tax.

1. Any tax approved under this article shall be at a rate of up to 1 percent and may be in increments of 0.05 percent.
2. 1. If the imposition of a tax under this article is approved at the election as provided for pursuant to this article, the tax shall be imposed on the first day of the next succeeding calendar quarter which begins more than 80 days after the date of the election at which the tax was approved by the voters.
   2. With respect to services which are regularly billed on a monthly basis, however, the resolution shall become effective with respect to and the tax shall apply to services billed on or after the effective date specified in paragraph (1) of this subsection.
3. The tax shall cease to be imposed on the final day of the maximum period of time specified for the imposition of the tax.
4. At any point in time within two years of the expiration date of a tax under this article, proceedings for the reimposition of a tax under this article may be initiated in the same manner as provided in this article for initial imposition of such tax.

(Code 1981, §48-8-269.47, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)